On the third day after the decree of enfeoffment came down, Magistrate He of Lantian County came to Yunshan Villa in person to visit Li Zexuan.
It is not suitable to limit the holiday to Li Zexuan, but at the beginning of every year, both the imperial government and local county offices are very busy. So Mr. He came over immediately.
"Xiaoguan has met the Marquis! At the beginning of the new year, the yamen is busy with affairs. When I learned that the entire Lantian County was granted the title, I couldn't come to visit as soon as possible. I hope that the Marquis will forgive me!"
Magistrate He is a middle-aged scribe who is nearly forty years old. He has a small beard on his chin and is not as bloated as most officials. His moderate and serious image can give people a very good impression.
Li Zexuan's first fiefdom was in Lantian County, and he had met Magistrate He several times. The imperial edict to fiefdom had been issued two days ago. Magistrate He just came to visit him today. He was not very angry. He was vaguely appreciative. He didn't like the kind of officials who were only interested in flattering. His subordinates only needed the kind of officials who could work hard. At this time, he smiled kindly and said:
"Haha! Magistrate He is so polite! Official matters are important. I am banned in Yunshan anyway. I can't escape even if I want to!"
County Magistrate He smiled and said: "Haha~! The Marquis is joking! Your Majesty has banned you in Yunshan not to punish you, but to give others an explanation!"
Li Zexuan smiled and said nothing, and did not dwell on this issue. He stretched out his hand in an invitation gesture and said: "There is a strong wind in the hospital. Magistrate He, please come into the room and talk!"
"Master Hou, please come first~!"
Magistrate He was obviously very sensible, he said humbly.
Li Zexuan smiled, put his feet up and walked in first.
After the two entered the house, Li Zexuan asked someone to make a cup of hot tea for Magistrate He. After the hot tea was served, Magistrate He took out a gray package from behind, placed it on the table, opened it, and then said to Li Zexuan He smiled slightly and said:
"Master Marquis, here is the list of all the people in Lantian County, as well as the tax revenue of Lantian County in the past three years, including agricultural tax and commercial tax! You have time to take a look at it. If you have any questions, you can send someone to summon you at any time. Dismiss me!"
After all of Lantian County was classified as Li Zexuan's fiefdom, not only the people and officials in the county were all under Li Zexuan's jurisdiction, but all the county's annual tax revenue would be owned by Li Zexuan personally. It would be unreasonable to call Li Zexuan the local emperor of Lantian County. That's why County Magistrate He handed over all the "household registrations" of all the people in Lantian County and the annual "financial revenue" of the county government to Li Zexuan today. Because from now on Li Zexuan will be the highest official of Lantian County!
Li Zexuan didn't look at the list of people. He opened the account book at the back and glanced at it. He couldn't help but frowned and said: "Lantian County alone collects almost 100,000 shi of agricultural tax for grain every year. More than 1,000 guan." Business tax?”
County Magistrate He twitched his eyebrows. He thought Li Zexuan thought the tax collected was too low, so he quickly said:
"Master Hou, the tax system used in Lantian County in the past two years has been issued by the imperial court. In addition, the harvest has been poor, and the people have been miserable. It is not easy to collect so much agricultural tax. I hope you will see it, Master Hou." Don’t impose additional taxes on top of people’s suffering!”
Li Zexuan said in a dumbfounded voice: "Did I ever say that I would raise taxes? I was just lamenting that the agricultural tax in Lantian County is so high, but the commercial tax is so small!"
According to the current market price, the grain worth more than 100,000 dan is more than 5,000 guan, but the commercial tax is only over 1,000 guan. Isn't this kidding him?
In modern times, even in poor counties, commercial taxes would not be so miserable!
Magistrate He breathed a sigh of relief, then looked at Li Zexuan with a strange look, and replied: "Master Hou, Lantian County is adjacent to Chang'an. Businessmen generally go to the east and west cities to do business. Although there are various shops in Lantian County, But it’s not easy to collect so much business tax in one year!”
In fact, what County Magistrate He said is just one of the reasons. The fundamental reason why commercial tax is lower than agricultural tax lies in the commercial tax system of this era!
Commercial taxes in ancient China began in the Western Zhou Dynasty. They were first levied in markets. They were related to the use of land and weights and measures in the markets, and had nothing to do with goods transaction taxes. Shanze tax has also been levied, but it is essentially a rent levied on the use of state-owned natural resources.
During the Spring and Autumn Period, all vassal states levied commercial taxes. However, in addition to land occupation, registration, etc., the city tax was levied based on a certain proportion of the commodity transaction volume, which has become the main part. This is actually closer to the modern commercial tax!
In the early Spring and Autumn Period, tariffs had already appeared in countries with relatively developed commerce. In the late Spring and Autumn Period, they became more common. Not only were there tariffs at the borders, but there were also more tax collection cards on inland transportation thoroughfares. The normal rate of customs and city taxes is 2%. During the Warring States Period, commercial taxes were levied as before. However, the Qin State exempted foreign merchants from tariffs to attract foreign merchants, and in exchange for the support of merchants from various countries for the cause of unification.
After the unification of Qin, tariffs were abolished nationwide. The Han Dynasty inherited the Qin system and passed the Liang Dynasty without any hindrance.
During the Northern and Southern Dynasties, the northern government focused on land rental income, but by the time of Emperor Xiaowen of the Northern Wei Dynasty, commercial taxes had not yet been levied. In the late Northern Wei Dynasty, city taxes were levied. Shops are taxed in five grades, and there is a market entry tax, which you must pay as soon as you enter the market.
During the Sui and early Tang dynasties, the country was unified, tariffs were abolished again, and only market sales taxes were collected, with a tax rate of thirty to one, which was outrageously low!
With this tax rate, those who make a living by doing business in modern times would definitely be happy to death if they traveled back to the early Tang Dynasty.
In this era, the imperial court or local governments mainly relied on agricultural taxes, while commercial taxes were nothing more than a "buy one, get one free" gift!
Li Zexuan frowned and said: "County Magistrate He, in the past two days, you have compiled a detailed document on the taxation methods, proportions, and scope of Lantian County's agricultural tax and commercial tax, and sent someone to deliver it to me!"
County Magistrate He was a little confused, but he still nodded and said: "Okay! I will organize the manpower when I get back soon, draft the documents overnight, and send them over tomorrow!"
Li Zexuan secretly praised in his heart that Magistrate He was not only willing to do practical things and care about people's livelihood, but he was also so capable in doing things. If he was also loyal, he could be a good deputy in the future!
"Well! Magistrate He must have a lot of doubts in his heart, so I will tell you clearly! As for the agricultural tax and commercial tax, I feel that the commercial tax is too light and the agricultural tax is too heavy. In the next three years, Lantian County will The proportion of agricultural tax and commercial tax must be reversed! This is my promise to all the people of Lantian County, and it is also my expectation to all the officials of Lantian County!"
Li Zexuan looked at Magistrate He with burning eyes and said in a calm and steady tone.
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